Earticle

A disaster investigation commission can be established in the phase of disaster recovery in order to identify causes and liabilities of human or physical damages. The result of the commission could influence on resilient capabilities to respond to similar disasters. This study aims to identify conditions in which a disaster investigation commission can operate efficiently by comparing the Sewol Ferry disaster in Korea with the Fukushima nuclear disaster in Japan. The result is that the investigation commission in the Sewol Ferry disaster lacked independence(affiliated with the administration, appointing members of the executive branch, composition of public officers-oriented office) and expertise(focused on law professionals) more than the one in the Fukushima nuclear disaster. We suggest that an investigation commission should obtain more independence and expertise for its efficient operation.

The purpose of this study is to analyze the characteristics of each party 's policy in the process of regime change after democratization in Mongolia, and to analyze how this affects the regime change. This study also examines the characteristics of Mongolian politics and examines implications for the development of Mongol party policy. This study divides the analysis period into seven periods (1992, 1996, 2000, 2004, 2008, 2012, and 2016) and divides each party's policy into social, economic and environmental Comparative analysis. As a result of the analysis, it was analyzed that the party that presented the differentiated policies on the economy, welfare, and the environment in the election process won the election. However, excessive welfare policies that do not fit the Mongolian economy have been replaced by the popular support, but on the other side, this has had a negative impact on the Mongolian economy. Therefore, this study suggests the following suggestions through comparative analysis of environment: establish systematic regime change system, reconciliation between administration and parliament, prohibition of excessive welfare policy, establish more systematic environmental protection policy.

This study analyzes the effects of local revenue on financial performance in 16 metropolitan cities and provinces by employing panel dataset produced under accrual-basis accounting. The findings of this study show that an increase of local tax and non-tax revenue leads to an increase of financial performance. When non-tax revenue is divided between current and temporary, current non-tax revenue is not associated with financial performance. However, an increase of temporary non-tax revenue leads to an increase of financial performance. It appears that cities and provinces tend to sell their assets during the period of fiscal distress in order to lessen fiscal austerity. For example, the city of Incheon sold its assets to private sector when it was faced with fiscal distress in 2012. This study is one of few one using accrual-basis accounting dataset. Compared to cash-basis accounting, accrual basis accounting better measures financial performance. And this study proves such trend. Since the adoption of accrual basis accounting is just less than 10 years in the local government, further empirical studies based on accrual-basis accounting is expected to yield more promising results helping understanding local fiscal behavior.

Since FY2011 (local gov’t, FY2007), we have submitted a national settlement of accrual accounting standards to the National Assembly. Apparently, accounting information from accrual accounting standards seems to be stable. However, from the viewpoint of accounting responsibility, it can be evaluated as limited information. In this study, we will explore options to enhance the accountability of the national financial settlement . First, we propose that the national financial settlement be simplified on an accrual basis into a summary of financial statements. Additionally, we propose that the revenue/expenditure settlement and the performance report from the national financial settlement be placed in a separate volume and submitted to the National Assembly. Second, we suggest that notes and attached documents from the financial statements be annotated. Some of the essential supplemental information should also be transferred to the main financial statements, and some of them should be deleted. Furthermore, public pension reports in essential supplementary information of the national settlement are limited, merely presenting long-term economic outlook information. This structure doesn’t appear to ensure accounting responsibility. Therefore, we must be able to monitor fiscal soundness with public pension reports. Third, so that the results of fiscal operations in the current statement of operations can be conversely recognized, it is necessary to change to the method of deducting the expenses of revenue. Fourth, to supplement the financial authorities' messages, a ‘citizens’ guide’ and ‘management discussion and analysis’ should be added to the summary of financial statements to strengthen the accounting responsibility of stewardship.

The purpose of this study was to investigate the effect of the public’s situation recognition regarding public conflict on their communication behavior by applying the situational theory developed in the field of public relations. This study focused on the case of public conflict in the selecting process of new nuclear power plant in Samcheok-si. This study selected 268 persons, community opinion leaders as a sample group and performed multiple regression analysis, K-means cluster analysis and one-way ANOVA using SPSS Win 22 Program. The results of this study are as follows. First, it show that there are significant differences in influence between situational variables(problem recognition, constraint recognition, involvement recognition) and communication behaviors(information seeking, information processing, information forwarding, information sharing). One thing to note here is that influence of involvement recognition factor on all communication behavior factors is far higher compared to other factors. Second, it show that there are significant differences in communication behaviors by the type of public based on the degree of situational recognition of public for public conflict. Namely, key point to note here is that the public with the high-involvement recognition for a particular issue is more likely to show proactive communication behavior compared to the public with the low-involvement recognition in general. Therefore, the government as a subject of public policy needs to consider customized and tailored public relations strategies based on public segments.

This study analyzes the effect of the introduction of fire security tax on the improvement of fire security. This study finds that the fire security tax significantly contributed to replace old equipments that fire fighters use. However, since the tax is shared with security sector as well, it does not provide enough revenue for fire security function. Hence, this study argues that the fire security tax should be used only for fire security purposes. This study also finds that although the introduction of the tax has lead to an increase of local budget for fire security sector, some local governments has decreased their investment on the sector. Furthermore, it found that the central government decreased national subsidy for fire security sector. Hence, it is very important that the national and local government should not lower their budget for fire security sector in the future. The study also recommend several points to improve the operation of the tax. Above all, since the tax base of the fire security tax is not broad enough, it should broaden the tax base including taxing on fire surcharge on the exchange of fire insurance policy. Second, to avoid moral hazard by the local government, it is reasonable to include indicators that provide incentives to increase local efforts in securing their own revenue sources for the fire security purposes. Hence, the central government should provide some power to spend the money based on the local discretion.